The learned counsel for the petitioner has filed two interlocutory applications seeking withdrawal of the Special Leave Petitions (SLPs) with the prayer to allow withdrawal of Special Leave Petition (SLP) No.18607 of 2019 with liberty to revive the said SLP if a fair and equitable settlement cannot be reached under the Vivad Se Vishwas Act, 2020. The learned counsel for the respondent has no objection to the prayer being granted. The SLPs are dismissed as withdrawn with liberty to revive the same under the Direct Tax Vivad Se Vishwas Scheme.
IA No.9662/2021 and IA No.9657/2021 –
These applications are filed by the learned counsel for the petitioner(s) for withdrawal of Special Leave Petitions with the following prayer:
(a) Allow withdrawal of Special Leave Petition© No.18607 of 2019 with liberty to revive the said Special Leave Petition, in case fair and equitable settlement cannot be reached in terms of the application/declaration by the Petitioner under the Vivad se Vishwas Act read with the Vivad se Vishwas Rules or that the application/declaration made thereunder, by the petitioner, is cancelled or withdrawn, in whole or in part.
The learned counsel for the respondent has no objection for prayer being granted.
The Special Leave Petitions are accordingly dismissed as withdrawn with liberty to revive the said Special Leave Petitions under the Direct Tax Vivad Se Vishwas Scheme under the Vivad Se Vishwas Act, 2020.